MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE

• Authors: Mariola Szewczyk–Jarocka
• Languages of publication: PL

Abstracts

EN

Polish tax system is very extensive. It comprises various taxes and fees, which support the state budget and local government units.One of flat-rate income taxes from selected incomes earned by individuals is a flat-rate income tax from clergymen. A taxpayer here is a parish-priest or a vicar, who stated to perform temporary or permanent pastoral function, a clergyman managing a church unit having independent administration (eg. a vicarage), as well as a clergyman of other religious denominations performing a comparable function.The purpose of this article is to present in what way a church institution settles income tax. The article consists a theoretical analysis of the reviewed problem and may be a premise for a more detailed examination of this subject.

Keywords

EN

polish tax system; tax; income tax; flat-rate income tax from clergymen

• Publisher: Państwowa Wyższa Szkoła Zawodowa w Płocku
• Journal: Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
• Year: 2014
• Volume: 19

Dates

online

2017-03-23

Contributors

author

Mariola Szewczyk–Jarocka